https://www.taxtmi.com/caselaws?id=421891 The Tribunal allowed the appeal, quashing the order passed by the Pr. CIT under Section 263 of the Income Tax Act. The Tribunal emphasized that the Assessing Officer should have rectified any mistakes under Section 154 instead of forwarding a proposal to the Pr. CIT. The decision aligned with principles of substantial justice, ensuring the Assessee was not prejudiced by procedural technicalities. The appeal was granted on 23-12-2021. en-us Thu, 23 Dec 2021 00:00:00 +0530 Thu, 05 May 2022 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421891 The Tribunal allowed the appeal, quashing the order passed by the Pr. CIT under Section 263 of the Income Tax Act. The Tribunal emphasized that the Assessing Officer should have rectified any mistakes under Section 154 instead of forwarding a proposal to the Pr. CIT. The decision aligned with principles of substantial justice, ensuring the Assessee was not prejudiced by procedural technicalities. The appeal was granted on 23-12-2021. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421891